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of <h1>Supreme Court dismisses appeals on film agreement classification under Sales Tax Act</h1> The Supreme Court of India dismissed appeals and special leave petitions regarding the classification of an agreement for the exploitation of a ... Whether an agreement for the exploitation of a cinematograph film for distribution and exhibition amounts to sale within the meaning of the Madras General Sales Tax Act? Held that:- Appeal dismissed. The High Court answered the question in favour of the assessee placing reliance on its earlier decision in A.V. Meiyappan v. Commissioner of Commercial Taxes [1967 (3) TMI 93 - MADRAS HIGH COURT] which is correct. The Supreme Court of India dismissed appeals and special leave petitions regarding whether an agreement for the exploitation of a cinematograph film amounts to a sale under the Madras General Sales Tax Act. The court upheld the decision of the Madras High Court, ruling in favor of the assessee. The appeals and special leave petitions were accordingly dismissed with no order as to costs.
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